Evaluasi Sistem Pengendalian Internal Siklus Pengeluaran dan Penerimaan Kas (Studi Kasus: Kantor Notaris & PPAT AN, S.H., M.Kn.)

Puput Fapriyanti, Dr. Faiz Zamzami, SE., M. Acc., QIA., CMA., · CAPF., CAPM., CRA., CACP.

2026 | Tugas Akhir | D4 Akuntansi Sektor Publik

Kantor Notaris dan Pejabat Pembuat Akta Tanah (PPAT) mengelola dana klien dalam jumlah material, berupa biaya proses dan kewajiban perpajakan seperti Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) serta Pajak Penghasilan (PPh), sehingga rawan terhadap penyalahgunaan aset. Penelitian ini bertujuan untuk mengevaluasi sistem pengendalian internal atas siklus penerimaan dan pengeluaran kas, mengidentifikasi kelemahan beserta akar penyebabnya, serta menyusun rekomendasi Standar Operasional Prosedur (SOP) pada Kantor Notaris & PPAT AN, S.H., M.Kn. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Pengumpulan data dilakukan melalui wawancara, observasi, dan studi dokumentasi, kemudian dianalisis menggunakan kerangka pengendalian internal Committee of Sponsoring Organizations of the Treadway Commission (COSO). Hasil penelitian menunjukkan bahwa fraud yang terjadi tergolong penyalahgunaan aset (asset misappropriation) dengan skema skimming atas dana klien yang tidak disetorkan dan tidak dicatat. Evaluasi COSO menunjukkan sebagian besar kriteria pengendalian internal atas kas belum sesuai, terutama pada komponen penilaian risiko, aktivitas pengendalian, dan kegiatan pemantauan, sehingga menciptakan peluang (opportunity) terjadinya fraud yang tidak terdeteksi dalam waktu lama. Sebagai rekomendasi, peneliti menyusun tiga SOP yang menekankan pemisahan fungsi, otorisasi pimpinan, dokumen bernomor urut tercetak, dan rekonsiliasi berkala guna memperkuat pengendalian internal dan meminimalkan peluang terjadinya fraud.

Notary and Land Deed Official (PPAT) offices manage material amounts of client funds, including processing fees and tax obligations such as the Land and Building Rights Acquisition Tax (BPHTB) and Income Tax (PPh), making them vulnerable to asset misappropriation. This study aims to evaluate the internal control system over the cash receipt and disbursement cycle, identify weaknesses and their root causes, and develop recommended Standard Operating Procedures (SOPs) for the Notary & PPAT Office of AN, S.H., M.Kn. The study uses a qualitative approach with a case study method. Data were collected through interviews, observation, and documentation review, then analyzed using the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The results show that the fraud identified is classified as asset misappropriation through a skimming scheme involving client funds that were neither deposited nor recorded. The COSO evaluation indicates that most internal control criteria over cash have not been adequately met, particularly in the risk assessment, control activities, and monitoring components, thereby creating opportunities for fraud to go undetected for extended periods. As a recommendation, the researcher developed three SOPs emphasizing segregation of duties, management authorization, pre-numbered printed documents, and periodic reconciliation to strengthen internal control and minimize opportunities for fraud.

Kata Kunci : fraud, pengendalian internal, penyalahgunaan aset, standar operasional prosedur